https://www.taxtmi.com/caselaws?id=343507 The Appellate Tribunal CESTAT Bangalore remanded the case back to the original authority for fresh adjudication. The appellant's appeal against the rejection by Commissioner (A) concerning discrepancies in excise duties was upheld. The Tribunal found that the impugned order lacked sustainability as it failed to consider evidence of migration in ERP software and merger of companies causing the balance sheet vs. ER-1 returns variance. The Tribunal directed a reassessment of all aspects, including limitation issues, emphasizing the need for reconciliation between statutory records and providing a fresh reasoned order for further adjudication. en-us Mon, 15 May 2017 00:00:00 +0530 Fri, 23 Jun 2017 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343507 The Appellate Tribunal CESTAT Bangalore remanded the case back to the original authority for fresh adjudication. The appellant's appeal against the rejection by Commissioner (A) concerning discrepancies in excise duties was upheld. The Tribunal found that the impugned order lacked sustainability as it failed to consider evidence of migration in ERP software and merger of companies causing the balance sheet vs. ER-1 returns variance. The Tribunal directed a reassessment of all aspects, including limitation issues, emphasizing the need for reconciliation between statutory records and providing a fresh reasoned order for further adjudication. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343507